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  • Financial Reporting Research Scorecard
    Financial Reporting Research Scorecard Research is a primary mission of the Financial Reporting Section and ...

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    • Authors: Samuel Keller
    • Date: Jun 2013
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context; Results-Oriented Solutions>Actionable recommendations
    • Publication Name: The Financial Reporter
    • Topics: Enterprise Risk Management>Risk measurement - ERM; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]
  • Beyond the Bullet GIC
    Beyond the Bullet GIC The author refers to a separate article in this edition of Risks and Rewards, ... actuarial techniques. The author also discusses direct discounting and the actuarial appraisal method ...

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    • Authors: Stephen Strommen
    • Date: Feb 2001
    • Competency: External Forces & Industry Knowledge>Actuarial theory in business context
    • Publication Name: Risks & Rewards
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Two Paradigms for the Market Value of Liabilities
    investors selling a given insurer's GICs short. The primary example of short market activity is the sale of ... AIDS, where proceeds have been used for medical care, this market is more akin to a secured financing ...

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    • Authors: Robert Reitano
    • Date: Oct 1999
    • Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • December 2015 issue of The Financial Reporter
    ambiguities remain in the final stan- dard, we should take care to interpret them consistent with the project’s ... banking.”2 The chairman mentioned that Long-Term Care captives would be addressed later as well. Bill ...

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    • Authors: Michael Fruchter
    • Date: Dec 2015
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • How Fair Value Measurement Changes Risk Management Behavior in the Insurance Industry Report
    both U.S. GAAP and IFRS, companies normally use a direct approach to compute the fair value of liabilities ... company maintained that statutory capital is their primary concern, and while other companies agreed that ...

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    • Authors: Society of Actuaries, Mark Freedman
    • Date: Feb 2013
    • Competency: Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Fair-Value Reporting
    Taylor and Mulder, Inc. Her background includes primary insurance, reinsurance, and research consulting ... is politically powerful. IOSCO represents the primary user of financial reporting for general purpose ...

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    • Authors: Sam Gutterman, Michael J Hambro, Burton Jay, Alastair G Longley-Cook, Roger W Smith, Jane C Taylor
    • Date: Sep 2000
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • The Financial Reporter, September 2017, Issue 110
    case of a reinsurer providing experi- ence to a direct writer to use in setting the mortality assumption ... based on credibility levels but should be used with care. The width of the distribution of reinsurer experience ...

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    • Authors: Society of Actuaries
    • Date: Sep 2017
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Financial Reporting & Accounting>Statutory accounting; Financial Reporting & Accounting>Tax accounting
  • Investment Actuary Symposium Fair Valuation of Liabilities: Theoretical Considerations
    Long-Term Care News September 2010 – Issue 26 6 | SEPTEMBER 2010 | Long-Term Care News ... pricing method has also been referred to as the “direct method,” since liability cash flow is discounted ...

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    • Authors: Luke Girard
    • Date: Sep 2010
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Long-Term Care News
    • Topics: Finance & Investments>Economic value; Financial Reporting & Accounting>Fair value accounting
  • What Does This Market-Value Accounting Really Mean?
    critiques. The available-for-salecategory is the primary problem for insurance companies. The trading category ... valuation allowance is what you would call your primary traditional DAC versus a DAC that counted unrealized ...

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    • Authors: James Hohmann, Douglas C Kolsrud, Edward Robbins
    • Date: May 1994
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Fair value accounting
  • Session 45: Dynamic Hedging - Fair Valuation for FAS 133
    are FAS 133 because they are net-settled. GMIB direct liabilities are not, because they're not net-settled ... main reasons why that is so. The first and primary reason, which Martin already alluded to, is that ...

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    • Authors: Ejaz Haroon, Martin Hall
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]